Tax Rules: Final: 5703-7
5703-7-07 - Requirements for
requesting inspection of income tax returns
State of Ohio Personal Income tax returns filed pursuant to
Chapter 5747. of the Revised Code, shall not be open to
inspection except upon proper judicial order or upon
application by a requesting authority which is lawfully
charged with the performance of duties requiring the
inspection of tax returns or related information available to
the department of taxation. The application shall be made in
writing and signed by the head of the authority requesting
the information and shall be addressed to the tax
commissioner. The application shall contain:
(A) the title of the requesting authority for whom the
inspection is to be made;
(B) by specific reference, the law which such requesting
authority is charged with administering, the law under which
the requesting authority is so charged, and the relationship
of said laws to administration of the tax laws of Ohio;
(C) the name or names of the person or persons whose income
tax returns are to be inspected, together with sufficient
identifying data to distinguish those persons whose returns
are requested from other persons with the same or similar
names;
(D) the purpose of the proposed inspection, and the procedure
by which it will be accomplished;
(E) the name or names of any persons to be permitted to
examine the return(s) requested or share information related
thereto; and
(F) a statement that the person signing the request is fully
aware of the confidentiality requirements of the law and the
penalties applicable to a breach thereof, and, by making the
request, accepts both officially and personally, full
responsibility for any breach of confidentiality of the tax
returns of the persons named in response to (C) above or any
information related thereto.
There shall be attached to the request a separate statement
signed by each of the persons named in response to letter (E)
(above), certifying that he is familiar with the
confidentiality requirements of the law and the penalties
applicable to a breach thereof and will maintain that
confidentiality.
Within a reasonable time after receipt of the application,
the tax commissioner shall determine whether such request is
proper and whether such request can be granted without an
unreasonable disruption of the administration of the tax laws
and shall thereupon notify said requesting authority of the
time and place for such inspection, which inspection shall be
conducted under the supervision of the tax commisioner or his
designated agent; or notify the requesting authorities of the
reason such request is denied.
Nothing provided herein shall restrict the furnishing of
information to the bureau of internal revenue, treasury
department of the United States as provided in section
5747.18 of the Revised Code.
Effective: 3-15-75 as TX-47-07
Promulgated under: 5703.14